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2000 (8) TMI 547 - CEGAT, NEW DELHIExtract: .......e jurisdiction such manufacturer has his factory or the supplier has his place of business subject to the proviso to the said Explanation. 8. emsp In view of the above discussion, I accept the Reference Application and hereby refer the matter to the Hon rsquo ble High Court of Punjab and Haryana under Section 35G(1) of the Central Excise Act, 1944.
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